A double entry system of school key accounting is explained. (MF)

Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

The problem of accounting failures will not be solved until improved counseling and a flexible programming mark the accounting phase of business education. (JS)

Inventory by cash register is recommended as an efficient means of keeping orderly, departmentalized college store records. A series of procedures and suggestions are provided for accuracy and completeness of records. (MSE)

Keeping track of educational furniture and equipment is necessary for accountability and insurance. A categorization and numbering system can organize information submitted by school personnel and can be used by hand or by computer. (MLF)

Reports on a study of human problem-solving behavior in which a technique called First-Order Cognitive Analysis was employed to analyze the tasks involved in certain accounting processes such as bookkeeping. A reference list, an appendix outlining the problem employed in the study, and an appendix on the task analysis are attached. (JL)

Since the need for better communication in the accounting profession is evident, report writing should be emphasized in the accounting classroom. Three points to consider in writing reports are: (1) interpretation of accounting information, (2) presentation of the report, and (3) writing style. (JOW)

Discusses a study to determine the writing skills and projects which are most important to an accountant's success. Determined that students should be taught to prepare narratives, letters, and analytical reports. The student should learn to (1) write concisely, (2) construct smooth sentences, and (3) make conclusions. (JOW)

Discusses microcomputer instruction as an addition to the accounting curriculum and various elements to consider: equipment configuration needed, instructor training, adapting the microcomputer to the classroom, and outcomes of microcomputer use. (CT)

Describes a study conducted to determine articulation constraints and limitations that prevent students from making a smooth transition and adjustment from high school to college accounting. The results indicated that academic performance, quantitative skills, and verbal skills were vital to achieve success in college accounting. (CT)

Explains how break-even analysis can help the continuing education administrator in planning by clarifying the relationship between costs, volume, and surplus revenues. Also explains the concepts of fixed, variable, and semivariable costs. (CT)

Internal control comprises the plan of organization and all the coordinate methods and measures adopted within a school system to safeguard its assets, check the reliability of its accounting data, promote operational efficiency, and encourage adherence to prescribed policies. (Author)

A step-by-step guide to setting up an inventory control system that works. (Author)

Graphic examples of the use of the time line in accounting are presented in five problems statements (with comments) in the following areas: Depreciation expense vs. the contra asset, accumulated depreciation; adjusting entries (deferrals, accruals); discounting notes receivable; bond accounting; and compound interest concepts. (TA)